Ukunikeza ulwazi ngokukhokhela intela yesikhashana - umkhokho wesithathu
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Ukunikeza ulwazi ngokukhokhela intela yesikhashana
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Ukunikeza ulwazi ngokukhokhela intela yesikhashana
Ukunikeza ulwazi ngokukhokhela intela yesikhashana - umkhokho wesithathu
Izincazelo
Izinyathelo okumele zilandelwe
Umthetho osetshenziswayo
Amazinga afanele okwenziwa komsebenzi
Izindleko
Amafomu okumele agcwaliswe
Indawo nendlela yokuxhumana
Izincazelo
Lapho umuntu ethola ingeniso okumele likhokhele intela kodwa elingadonselwa intela ye-SITE noma ye-PAYE (isibonelo, inzalo, irente, noma ingeniso lebhizinisi), kumele akhokhele intela yesikhashana ngaleli ngeniso. Intela yesikhashana (provisional tax) yenziwa njalo ezinyangeni eziyisithupha.
Intela yesikhashana (provisional tax) inenhloso yokusiza abakhokhi bentela ukuhlangabezana nezibopho zabo zentela ngokuqhubekela phambili kunokuthi bakhokhe isamba esikhulu kanye ngonyaka lapho kuhlolwa inani lentela okumele ikhokhekhelwe. Intela yesikhashana izokhokhelwa ukwehlisa inani okumele likhokhelwe kunani lilonke lengeniso (intela evamile) leyo okumele ikhokhelwe ngumuntu siqu kulowo nyaka wezimali ofanele wokukhokhwa kwentela.
Umuntu okumele akhokhele intela yesikhashana (provisional tax), kumele kuthi kungakapheli izinsuku ezingu-30 ngemuva kokuba efanele ayikhokhe, enze isicelo ngokubhala, isicelo sobhaliso (serejistreshini) ehhovisi legatsha labe-South African Revenue Service (SARS). Ukuhluleka ukwenza njalo, kuyoba nomphumela wokukhokhiswa inzalo (i-interest) kanye nama-penalty ngokukhokha sekwedlule isikhathi, kanye nenye futhi intela engezelelwe ehambisana namafomu okukhokhelwa kwentela ngokukhokha kamuva sekwedlule isikhathi.
Umkhokho wesithathu ubuwe waziwe ngoktuhi yi-"additional" noma i-"topping up" wentela yesikhashana. Uma kwenziwa lomkhokho, kumele kukhokhwe kungakafiki usuku olubekiwe (effective date). I-'effective date' isho lapho unyaka wokukhokhwa kwentela uphela ngomhlaka-28 noma umhlaka-29 kuFebruwari, zinyanga eziyisikhombisa ngemuva kwalokhu ekwamukelweni kokuphela konyaka wezimali, ophela ngosuku olungelona umhlaka 28 noma umhlaka 29 kuFebruwari, zinyanga eziyisithupha ngemuva kwalokhu.
Umkhokho wesithathu ngowenziwa ngumuntu okhokha intela yesikhashana ngokuthandela kwakhe njengomkhokhi wentela. Abakhokhi bentela (ngaphandle kwezinkampani) abanemali yentela okumele ikhokhwe engaphezulu kuka-R50 000 noma izinkampani ezin noma izinkampani emali engu-R20 000 noma engaphezulu kwayo bangenza umkhokho wesithathu wokuzithandela (third voluntary payment) ukugwema ukukhokhizwa inzalo efakelwa kulabo abakhokhe intela engaphansi kokumele bayikhokhe (underpayment) lapho kuhlola imali yentela okumele ikhokhwe.
Inhloso yalo mkhokho ukusiza abakhokhi bentela ukuthi bakhokhe umehluko phakathi kwentela yabasebenzi kanye nentela yesikhashana esivele ikhokhiwe yonyaka kanye nenani lilonke lentela okumele ikhokhwe kunyaka wokuhlola imali okumele ikhokhwe (year of assessment).
Isikhathi sesithathu simele inani lilonke lentela okumele ikhokhelwe kunyaka ogcwele, kususwe intela yabasebenzi ekhokhiwe yonyaka ophelele noma yiyiphi enye intela yangaphandle evunyelwe kunyaka ophelele amanani akhokhiwe esikhathini sentela yesikhashana yokuqala neyesibili.
Phezulu
Izinyathelo okumele zilandelwe
Thola ifomu elisha lokukhokha kwabe-SARS noma uzikhiphele lona kule-website, ebese uligcwalisa ulifakele nomkhokho owukhokhayo.
Ngenxa yokuthi inothisi yokukhokha iyefana kubo bonke nakhona ayifakeli imininingwane yomkhokhi wentela othize, kubaluleke kakhulu ukuthi abakhokhi bentela yesikhashana bafakele imininingwane ye-akhawunti eyiyo ncamashi kuleli fomu. Uma imininingwane eqonde ncamashi ingafakelwanga, umkhokho ngeke wafakelwa uqondaniswe ngqo nomkhokhi wentela.
Imininingwane ye-akhawunti ibandakanya okulandelayo:
Inombolo yereferense yentela yomkhokhi wentela
I-P003 - ekhombisa isikhathi sokukhokha
- ukukhombisa unyaka okhokhelwayo.
Inombolo yereferense efanele, iba kanjena: 1234567123P00032005.
Ungasebenzisa enye yalezi zindlela ukukhokha kwabe-SARS:
Imali yentela yokwesikhashana ingakhokhwa ehhovisi lomnyango wezentela eliseduzane, kusukela ngoMsombuluko kuya kuLwesihlanu phakathi kwehora lesishiyagalombili ekuseni, nehora lesithathu maseligamenxe entambama ngaphandle kwezinsuku ezingamaholide omphakathi.
Uma ngabe abantu bakhokhe ngokuyiposa imali noma bayifake ebhange, kufanele bakhumbule ukuthi bazinikeze isikhathi sokuhamba kweposi noma ukusetshenzwa kwezimali ezifakwe ebhange.
Umangabe imali ithunyelwe nge Computer, kufanele abantu bakhumbule ukuthi ibhange linesikathi elijuba usuku ngalo kanti futhi lidinga isikhathi sokuhlola ukuthi ngabe lomuntu othumela imali unayo yini lemali ebhange, loko kungathatha izinsuku ezimbili kuya kwezinhlanu.
Imininingwane yaseBhange
Inombolo okuzokuthi uma lemali ingena iye kuyona, loku kusho iakhawunti ezokwemukela lemali engenayo.
Yonke imali ekhokhwayo ingavumelani noma ingahambelani naloku okulotshiwe ngaphezulu, ngokwenombolo yomthelo kanye nenombolo yeakhawunti emukelayo, ayingeke imukeleke.
Uma usuku lokugcina lokukhokha lufika kuyiholide noma kuyimpela-sonto, kufanele abantu bakhokhe ngosuku lokugcina lokusebenza olungaphambi kwe holide noma impela-sonto.
Qaphela:
Umkhokho wesithathu (wokuzithandela) kumele ubalelwe phezu kwenani langempela okumele likhokhelwe intela (actual taxable income), ngoba inhloso yalo mkhokho ukusiza ukukhokhela umehluko phakathi kwentela yabasebenzi kanye nentela yesikhashana (plus provisional tax) esikhokhiwe kunyaka kanye nemali ephelele yentela okumele ikhokhelwe (full tax liability) kulowo nyaka wentela.
Phezulu
Umthetho osetshenziswayo
Phezulu
Amazinga afanele okwenziwa komsebenzi
Asikho isikhathi esibekiwe (esinqunyiwe) sale nkonzo (sale sevisi).
Phezulu
Izindleko
Le nkonzo ngeyamahhala ayikhokhelwa.
Phezulu
Amafomu okumele agcwaliswe
  (Ukunikeza ulwazi ngokukhokhela intela yesikhashana)
Phezulu
Indawo nendlela yokuxhumana
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